Statutory Instruments
2004 No. 775
VALUE ADDED TAX
The Value Added Tax (Increase of Registration Limits) Order 2004
Made
17th March 2004
Laid before the House of Commons
17th March 2004
Coming into force
1st April 2004
The Treasury, in exercise of the powers conferred upon them by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 1994( 1 ) hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Increase of Registration Limits) Order 2004 and comes into force on 1st April 2004.
2. In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—
(a) in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£56,000” substitute “£58,000” and;
(b) in paragraphs 1(3) and 4(1) and (2), for “£54,000” substitute “£56,000”.
3. In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)—
(a) in paragraph 1(1) and (2); and
(b) in paragraph 2(1)(a), (1)(b) and (2),
for “£56,000” substitute “£58,000”.
John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 2004
1994 c. 23 ; the amounts in Schedules 1 and 3 were last varied by S.I. 2003/1058 .